The Effect of Good Governance and Accrual Accounting on Apparatus Behavior with Supporting Devices as Moderators

Henny Yulsiati, Sandrayati, Susi Ardiani, Sarikadarwati

2018

Abstract

The purpose of this study was to determine the effect of good governance and to accrual accounting behavior by device support apparatus as moderators. The population of Palembang government that is as much as 23 department of state level, using saturation sampling technique. The data are processed in the form of primary data collected from respondents' answers on questionnaires returned. The results showed that partially variable accrual accounting significant positive effect on the behavior of the apparatus. Meanwhile, the good governance and the device does not significantly influence the behavior of the apparatus. Simultaneously, good governance, accrual accounting and supporting devices jointly significant effect on the behavior of the apparatus. Furthermore, the device is capable of supporting moderate the relationship between good governance and accrual accounting to the apparatus behavior. Third force independent variable in explaining the behavior of the apparatus is 96.4%, meaning that the apparatus behavior is also influenced by other factors by 3.6%, which is not included in this study.

Paper Citation

in Harvard Style

Yulsiati H., Sandrayati., Ardiani S. and Sarikadarwati. (2018). The Effect of Good Governance and Accrual Accounting on Apparatus Behavior with Supporting Devices as Moderators. In Proceedings of the 2nd Forum in Research, Science, and Technology - FIRST, ISBN 978-989-758-574-6, pages 64-69. DOI: 10.5220/0009152500002500

in Bibtex Style

@conference{first18,
author={Henny Yulsiati and Sandrayati and Susi Ardiani and Sarikadarwati},
title={The Effect of Good Governance and Accrual Accounting on Apparatus Behavior with Supporting Devices as Moderators},
booktitle={Proceedings of the 2nd Forum in Research, Science, and Technology - FIRST,},
year={2018},
pages={64-69},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0009152500002500},
isbn={978-989-758-574-6},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 2nd Forum in Research, Science, and Technology - FIRST,
TI - The Effect of Good Governance and Accrual Accounting on Apparatus Behavior with Supporting Devices as Moderators
SN - 978-989-758-574-6
AU - Yulsiati H.
AU - Sandrayati.
AU - Ardiani S.
AU - Sarikadarwati.
PY - 2018
SP - 64
EP - 69
DO - 10.5220/0009152500002500